Upsampling in Roon 1.3

[Confused]

I have just tried a bit of Roon upsampling. Using 16/44.1 material, I set Roon to upsample to 192kHz. A few A/B tests, and I have to say that for me I noticed very little difference.

I then tried upsampling to 176.4kHz. Here I think I did actually notice some improvements, slightly nicer to listen to more definition to the sound stage. Very subtle, but something there. A switched back and forth a few times, and then started to wonder if I was imagining it. I think any improvements are lurking on the edge of what can be influenced by expectation bias. Looking forward, I would certainly be happy to leave Roon set on 176.4kHz for a while and see if anything becomes apparent in simple long term use. Does any of this make sense? Maybe, from what I know, the conversions to the exact multiples are relatively easy (44.1 to 88.2 to 176.4), but the odd upsamples (44.1 to 96 or 192) are more difficult. So setting Roon to 176.4 lets Roon do a bit of grunt work on the easy bit, leaving the Dev to do the last odd bit. Please note this is nothing more that casual musings and wild speculation on my part. More time needed to evaluate this one!

EDIT: I have just had a quick try upsampling to DSD. This was simply upsampling to DSD64, with the Mutec sending DoP to the MC3+USB which then converts to PCM to feed to the Devialet. A very clear first impression here, it was quite a bit quieter! This was with the +6dB gain boost. I decided at this point that I had had enough of A/B testing for one day!